SHAFEEK K.S., vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX,

WP(C)/42492/2018HC KeralaKLHC01098070201824 January 2019Author: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the respondent authority to consider the petitioner's Ext.P3 (the refund claim) within three months from the date of the order. The Court did not delve into the merits of the refund claim itself but rather focused on ensuring its timely consideration by the tax authorities. The principle established is that the High Court can direct expeditious processing of tax claims when there is a delay, within its writ jurisdiction, without adjudicating the substantive claim. No issues were left undecided; the operative direction was for expeditious consideration.

What were the facts?

The petitioner, Shafek K.S., filed an Income Tax Return for assessment year 2013-14, claiming a refund. He subsequently filed Ext.P3, seeking early disposal of his refund claim. The respondents are the Principal Commissioner of Income Tax, Kottayam, and the Income Tax Officer, Ward 4, Alappuzha. The petitioner filed the present Writ Petition (Civil) before the High Court of Kerala seeking a direction for the expeditious processing of his refund claim.

What were the issues?

1. Whether the High Court should entertain a writ petition seeking early disposal of an income tax refund claim when the statutory process is available. Assessee's Contention: The petitioner, through his counsel, sought early disposal of his refund claim by filing Ext.P3 and subsequently approached the High Court via a writ petition. The petitioner's primary concern is the delay in processing his refund. Revenue's Contention: The judgment does not record any specific arguments from the revenue's side. However, the Government Pleader assured the Court that the respondent authority would consider the petitioner's Ext.P3 expeditiously.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940 WP(C).No. 42492 of 2018 PETITIONER/S: SHAFEEK K.S.,AGED 43 YEARS S/O CHERIEF, KOOPALLIL HOUSE PARAYAKAD P.O.,THURAVOOR, CHERTHALA. BY ADVS. SRI.K.S.BHARATHAN KUM.S.SWATHY SMT.C.J.LIZY SRI.ABEL ANTONY RESPONDENT/S: 1 THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOTTAYAM-686001. 2 THE INCOME TAX OFFICER,WARD 4 ALAPPUZHA, INCOME TAX OFFICER ALAPPUZHA RANGE-688011. SC SRI. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 42492 of 2018 2

JUDGMENT The petitioner claims to have filed the Ext.P3 Income Tax Return claiming refund for the assessment year 2013-14. Seeking its early disposal, the petitioner has filed this Writ Petition.

In response to the submissions made by the petitioner's counsel, the learned Government Pleader assures the Court that the authority will consider the petitioner's Ext.P3 expeditiously. Accordingly, I dispose of the writ petition holding that the respondent authority will consider the petitioner's Ext.P3 within three months from today. DAMA SESHADRI NAIDU JUDGE

WP(C).No. 42492 of 2018 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORIGINAL RETURN DATED 7.11.2013 EXHIBIT P2OF THE ACKNOWLEDGEMENT RECEIPT EXHIBIT P3OF THE REVISED RETURN DATED 25.2.2016 EXHIBIT P4OF INCOME TAX RETURN DATED EXHIBIT P5OF THE APPLICATION FIELD BEFORE THE 2ND RESPONDENT DATED 5.1.2017 EXHIBIT P6OF THE APPLICATION FILED ON 8.3.2018 BEFORE THE 1ST RESPONDENT

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